UAE Small Business Relief Extended Through 2029
The UAE Ministry of Finance has extended the 0% corporate tax rate for small businesses through December 2029, eliminating the end-of-2026 cliff for individual holiday home operators reporting under AED 3 million in annual revenue.
Regulation Radar
Individual STR operators in the UAE can now claim a 0% corporate tax rate through the end of 2029. The UAE Ministry of Finance issued Ministerial Decision No. (131) on 7 August 2026, extending the Small Business Relief programme by three years beyond its original 31 December 2026 expiry (The National, 7 August 2026). The extension keeps the revenue threshold at AED 3 million and removes the year-end deadline cliff that was approaching for thousands of holiday home operators.
What changed
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UAEsweeping 5 marketssources checked Aug 26, 2026
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